000 | 00960nab a2200217 c 4500 | ||
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999 |
_c150472 _d150472 |
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003 | ES-MaIEF | ||
005 | 20250319100256.0 | ||
007 | ta | ||
008 | 250319t2024 xxu||||| |||| 00| 0eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
100 | 1 |
_970561 _aSubramanian, Prita |
|
245 | 1 | 4 |
_aThe commensurate with income standard in transfer pricing _c by Prita Subramanian and Thomas Zollo |
520 | _aIn this article, Subramanian and Zollo examine the evolution of the commensurate with income standard, its current and prospective application, and its practical implications for taxpayers. | ||
650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
650 | 4 |
_947378 _aINGRESOS FISCALES |
|
650 | 4 |
_941169 _aCONTRIBUYENTES |
|
650 | 4 |
_954031 _aPRINCIPIO DE PROPORCIONALIDAD |
|
700 | 1 |
_966176 _aZollo, Thomas |
|
773 | 0 |
_9173020 _oOP 138-Bis/2024/116/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 116, n. 11, December 16 2024, p. 1709-1734 |
|
942 | _cART |